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GST (Goods and Services Tax) is an indirect tax levied on the supply of goods and services in India. It replaced multiple cascading taxes levied by the central and state governments.
GST is divided into four primary slabs: 5%, 12%, 18%, and 28%. Some essential items are taxed at 0%, while luxury and demerit goods attract higher rates.
For intra-state transactions, GST is divided into CGST (Central GST) and SGST (State GST), each receiving half of the total GST amount collected.